Federation of Tax Administrators



Download 289.09 Kb.
Page12/12
Date09.08.2017
Size289.09 Kb.
1   ...   4   5   6   7   8   9   10   11   12

Type of Fed Desc Codes


FTA Tobacco Tax Section Uniformity Committee has adopted the following codes for the codes to be used on the Uniform Forms.

Fed Desc Codes

Chewing Tobacco

Cigarette

Cigarette Paper

Cigarette Tube

Large Cigar

Pipe Tobacco

Roll Your Own

Small Cigar

Snuff

Alternative Nicotine Product

E-liquid Product

Vapor Products

Other


Type of State Desc Codes


FTA Tobacco Tax Section Uniformity Committee has adopted the following codes for the codes to be used on the Uniform Forms.

Note: The following table is for illustration purposes. The State Description Codes will be determined and maintained by each State.



Code

State Desc Code

KY-ANP1

Reserved (Alternative Nicotine Product) means a product that consists of or contains nicotine that can be ingested into the body by chewing, smoking, absorbing, dissolving, inhaling, snorting, sniffing, or by any other means

KY-CGR1

Reserved (Class 1 Cigars) (Not Defined in KY Statute)

KY-CGR2

Reserved (Class 2 Cigars) (Not Defined in KY Statute)

KY-CGR3

Reserved (Class 3 Cigars) (Not Defined in KY Statute)

KY-CGR4

Reserved (Class 4 Cigars) (Not Defined in KY Statute)

KY-CGR5

Reserved (Class 5 Cigars) (Tax Capped) (Not Defined in KY Statute)

KY-CH1

Reserved (Chewing value based) (Not used in KY Statute)

KY-DS1

Dry Snuff”

KY-ELIQ1

Reserved (E-liquid" and "e-liquid product) means a liquid product, which may or may not contain nicotine, that is vaporized and inhaled when using a vapor product, and that may or may not include without limitation propylene glycol, vegetable glycerin, nicotine from any source, and flavorings;

KY-LCGR1

Reserved (Large Cigar) (Not Defined in KY Statute)

KY-LL1

Loose Leaf Chewing tobacco" means any leaf tobacco that is not intended to be smoked, but "loose leaf chewing tobacco" does not include plug chewing tobacco, twist chewing tobacco, snuff, dry snuff, or snus.

Single unit" means a consumer-sized container, pouch, or package:

(a) Containing less than four (4) ounces of chewing tobacco by net weight;

(b) Produced by the manufacturer to be sold to consumers as a single unit and not produced to be divided or sold separately; and

(c) Containing one (1) individual container, pouch, or package;



KY-LL2

Loose Leaf Chewing tobacco" means any leaf tobacco that is not intended to be smoked, but "loose leaf chewing tobacco" does not include plug chewing tobacco, twist chewing tobacco, snuff, dry snuff, or snus.

Half-pound unit" means a consumer-sized container, pouch, or package:

(a) Containing at least four (4) ounces but not more than eight (8) ounces of chewing tobacco by net weight;

(b) Produced by the manufacturer to be sold to consumers as a half-pound unit and not produced to be divided or sold separately; and

(c) Containing one (1) individual container, pouch, or package;



KY-LL3

Loose Leaf Chewing tobacco" means any leaf tobacco that is not intended to be smoked, but "loose leaf chewing tobacco" does not include plug chewing tobacco, twist chewing tobacco, snuff, dry snuff, or snus.

"Pound unit" means a consumer-sized container, pouch, or package:

(a) Containing more than eight (8) ounces but not more than sixteen (16) ounces of chewing tobacco by net weight;

(b) Produced by the manufacturer to be sold to consumers as a pound unit and not produced to be divided or sold separately; and

(c) Containing one (1) individual container, pouch, or package.



KY-LL4

Loose Leaf Chewing tobacco" means any leaf tobacco that is not intended to be smoked, but "loose leaf chewing tobacco" does not include plug chewing tobacco, twist chewing tobacco, snuff, dry snuff, or snus.

Over a Pound Unit” means the container, pouch, or package contains more than sixteen (16) ounces by net weight, the rate that shall be applied to the unit shall equal the sum of the pound unit plus the sum for each increment of four (4) ounces or portion thereof exceeding sixteen (16) ounces sold.



KY-MS1

"Moist Snuff" means tobacco that is finely cut, ground, or powdered and is not for smoking. Each one and one-half (1-1/2) ounces or portion thereof by net weight sold;

KY-MS2

Reserved (Moist Snuff Half Pound Unit) (Not Defined in KY Statute)

KY-MS3

Reserved (Moist Snuff Pound Unit) (Not Defined in KY Statute)

KY-MS4

Reserved (Moist Snuff Over a Pound Unit) (Not Defined in KY Statute)

KY-NT1

Not Taxable by Definition including “Reference Tobacco”, Vapor Products, E-liquid and e-liquid products, Alternative Nicotine Products.

KY-PL1

Plug Chewing tobacco" means any leaf tobacco that is not intended to be smoked, but "plug chewing tobacco" does not include loose leaf chewing tobacco, twist chewing tobacco, snuff, dry snuff, or snus.

Single unit" means a consumer-sized container, pouch, or package:

(a) Containing less than four (4) ounces of chewing tobacco by net weight;

(b) Produced by the manufacturer to be sold to consumers as a single unit and not produced to be divided or sold separately; and

(c) Containing one (1) individual container, pouch, or package;



KY-PL2

Plug Chewing tobacco" means any leaf tobacco that is not intended to be smoked, but "plug chewing tobacco" does not include loose leaf chewing tobacco, twist chewing tobacco, snuff, dry snuff, or snus.

Half-pound unit" means a consumer-sized container, pouch, or package:

(a) Containing at least four (4) ounces but not more than eight (8) ounces of chewing tobacco by net weight;

(b) Produced by the manufacturer to be sold to consumers as a half-pound unit and not produced to be divided or sold separately; and

(c) Containing one (1) individual container, pouch, or package;



KY-PL3

Plug Chewing tobacco" means any leaf tobacco that is not intended to be smoked, but "plug chewing tobacco" does not include loose leaf chewing tobacco, twist chewing tobacco, snuff, dry snuff, or snus.

"Pound unit" means a consumer-sized container, pouch, or package:

(a) Containing more than eight (8) ounces but not more than sixteen (16) ounces of chewing tobacco by net weight;

(b) Produced by the manufacturer to be sold to consumers as a pound unit and not produced to be divided or sold separately; and

(c) Containing one (1) individual container, pouch, or package.



KY-PL4

Plug Chewing tobacco" means any leaf tobacco that is not intended to be smoked, but "plug chewing tobacco" does not include loose leaf chewing tobacco, twist chewing tobacco, snuff, dry snuff, or snus.

Over a Pound Unit” means the container, pouch, or package contains more than sixteen (16) ounces by net weight, the rate that shall be applied to the unit shall equal the sum of the pound unit plus the sum for each increment of four (4) ounces or portion thereof exceeding sixteen (16) ounces sold.



KY-PT1

Reserved (Pipe) (Not Defined in KY Statute)

KY-SMCGR1

Reserved (Small Cigar) (Not Defined in KY Statute)

KY-SS1

Snus”

KY-TP1

"Tobacco products" means any smokeless tobacco products, smoking tobacco, chewing tobacco, and any kind or form of tobacco prepared in a manner suitable for chewing or smoking, or both, or any kind or form of tobacco that is suitable to be placed in an individual's oral cavity, except: cigarettes, reference tobacco, snuff, and chewing tobacco. (All things taxed on value by definition).

KY-TW1

Twist Chewing tobacco" means any leaf tobacco that is not intended to be smoked, but "twist chewing tobacco" does not include loose leaf chewing tobacco, plug chewing tobacco, snuff, dry snuff, or snus.

Single unit" means a consumer-sized container, pouch, or package:

(a) Containing less than four (4) ounces of chewing tobacco by net weight;

(b) Produced by the manufacturer to be sold to consumers as a single unit and not produced to be divided or sold separately; and

(c) Containing one (1) individual container, pouch, or package;



KY-TW2

Twist Chewing tobacco" means any leaf tobacco that is not intended to be smoked, but "twist chewing tobacco" does not include loose leaf chewing tobacco, plug chewing tobacco, snuff, dry snuff, or snus.

Half-pound unit" means a consumer-sized container, pouch, or package:

(a) Containing at least four (4) ounces but not more than eight (8) ounces of chewing tobacco by net weight;

(b) Produced by the manufacturer to be sold to consumers as a half-pound unit and not produced to be divided or sold separately; and

(c) Containing one (1) individual container, pouch, or package;



KY-TW3

Twist Chewing tobacco" means any leaf tobacco that is not intended to be smoked, but "twist chewing tobacco" does not include loose leaf chewing tobacco, plug chewing tobacco, snuff, dry snuff, or snus.

"Pound unit" means a consumer-sized container, pouch, or package:

(a) Containing more than eight (8) ounces but not more than sixteen (16) ounces of chewing tobacco by net weight;

(b) Produced by the manufacturer to be sold to consumers as a pound unit and not produced to be divided or sold separately; and

(c) Containing one (1) individual container, pouch, or package.



KY-TW4

Twist Chewing tobacco" means any leaf tobacco that is not intended to be smoked, but "twist chewing tobacco" does not include loose leaf chewing tobacco, plug chewing tobacco, snuff, dry snuff, or snus.

Over a Pound Unit” means the container, pouch, or package contains more than sixteen (16) ounces by net weight, the rate that shall be applied to the unit shall equal the sum of the pound unit plus the sum for each increment of four (4) ounces or portion thereof exceeding sixteen (16) ounces sold.



KY-VAP1

Reserved (Vapor Products) means an electronic oral device of any size or shape that contains a vapor of nicotine, e-liquid, or any another substance that when used or inhaled simulates smoking, regardless of whether a visible vapor is produced, including without limitation a device that:

(A) Is composed of a heating element, battery, electronic circuit, chemical process, mechanical device, or a combination of heating element, battery, electronic circuit, chemical process, or mechanical device;

(B) Works in combination with a cartridge, other container, or liquid delivery device containing nicotine or any other substance and manufactured for use with vapor products;

(C) Is manufactured, distributed, marketed, or sold as any type or derivation of a vapor product, e-cigarette, e-cigar, e-pipe, or any other product name or descriptor.


Type of Tax Jurisdiction Codes


FTA Tobacco Tax Section Uniformity Committee has adopted the following codes for the codes to be used on the Uniform Forms.

Note: The following table is for illustration purposes. The Tax Jurisdiction Codes will be determined and maintained by each State.



Code

Tax Jurisdiction

Code

Tax Jurisdiction

AA

Military American

ALASV

Alabama Ashville

AE

Military European

ALATH

Alabama Athens

AL

Alabama

ALATT

Alabama Attalla

ALABB

Alabama Abbeville

ALAUB

Alabama Auburn

ALADD

Alabama Addison

ALAVN

Alabama Avon

KY

Kentucky









Type of Unit Description Codes


FTA Tobacco Tax Section Uniformity Committee has adopted the following codes for the codes to be used on the Uniform Forms.

UPC Unit of Measure Codes

Description

PAK

Pack

STK

Stick

BOX

Box

ECH

“Eaches” (each defined unit of taxable product)

BAG

Bag

TIN

Tin

FOI

Foil

CAN

Can

BUL

Bulk

TUB

Tub

PCH

Pouch

BUN

Bundle

PLG

Plug

CUT

Cut

BOT

Bottle

JAR

Jar

OTH

Other


Section 4 - Appendices

Appendix A - Glossary of Terms


Application - An application is a program, or group of programs, that is designed for the end user. Application software can be divided into two general classes: systems software and applications software. Applications software (also called end-user programs) include such things as database programs, word processors, Web browsers, and spreadsheets.

Backbone - Another term for bus, the main wire that connects nodes. The term is often used to describe the main network connections composing the Internet.

Browser - Short for Web browser, a browser is a software application used to locate, retrieve, and display content on the World Wide Web, including Web pages, images, video, and other files. As a client/server model, the browser is the client run on a computer that contacts the Web server and requests information. The Web server sends the information back to the Web browser which displays the results on the computer or other Internet-enabled device that supports a browser.

CGI - Abbreviation of Common Gateway Interface, CGI is a specification for transferring information between a World Wide Web server and a CGI program. A CGI program is any program designed to accept and return data that conforms to the CGI specification. The program could be written in any programming language, including C, Perl, Java, or Visual Basic.

Client/Server - Client-server architecture (client/server) is a network architecture in which each computer or process on the network is either a client or a server. Servers are powerful computers or processes dedicated to managing disk drives (file servers), printers (print servers), or network traffic (network servers ). Clients are PCs or workstations on which users run applications. Clients rely on servers for resources, such as files, devices, and even processing power.

Firewall - A firewall is a system designed to prevent unauthorized access to or from a private network. Firewalls can be implemented in both hardware and software, or a combination of both. Firewalls are frequently used to prevent unauthorized Internet users from accessing private networks connected to the Internet, especially intranets. All messages entering or leaving the intranet pass through the firewall, which examines each message and blocks those that do not meet the specified security criteria.

GUI - Pronounced GOO-ee. Acronym for graphical user interface.

HTML - Short for HyperText Markup Language, the authoring language used to create documents on the World Wide Web. HTML is similar to SGML, although it is not a strict subset. HTML defines the structure and layout of a Web document by using a variety of tags and attributes. The correct structure for an HTML document starts with (enter here what document is about) and ends with

Download 289.09 Kb.

Share with your friends:
1   ...   4   5   6   7   8   9   10   11   12




The database is protected by copyright ©ininet.org 2020
send message

    Main page